Justice Vikram Nath on Tuesday highlighted the enduring importance of quality legal scholarship in an era of instant digital access, observing that while information is available in abundance, what is much harder to find is perspective.
Speaking at the launch of IBCmantra: The Law and Practice of Insolvency and Bankruptcy, authored by Senior Advocate Tarun Gulati and Advocate Kumar Sambhav, Justice Nath described the work as a meaningful contribution to the legal profession and praised the authors for making it freely accessible to members of the Bar.
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“Information is available in abundance. What is much harder to find is perspective. A good commentary does not merely tell you what the law is. It explains why the law has developed in a particular direction and what the underlying principles are. That is what makes such work indispensable to both the Bar and the Bench,” Justice Nath said.
Calling the occasion a deeply personal one, Justice Nath reflected on his long association with Senior Advocate Tarun Gulati and his family, recalling the influence of the late Justice R.K. Gulati, former Judge of the Allahabad High Court.
Describing Justice R.K. Gulati as a patient and thoughtful judge, Justice Nath reminisced about his courtroom and the memorable conversations at his residence, observing that he belonged to a generation that believed ‘the law was not merely something to be practised, but something to be shared‘. He said IBC mantra embodied that same tradition by making legal knowledge freely available to the profession.
Justice Nath emphasised that every lawyer builds upon the work of others whether through judicial precedents, scholarly writings, or guidance from seniors and said that the authors’ decision to make the commentary freely available reflected a remarkable generosity of spirit.
“
“Writing such a book requires an enormous investment of time and effort. To place that work in the hands of others without expecting anything in return reflects a generosity of spirit and deserves recognition,” he remarked.
Drawing a contrast between the early years of legal practice and today’s technology-driven environment, Justice Nath recalled that young lawyers once depended on physical libraries and often discovered valuable legal principles while searching for something entirely different. While acknowledging that technology has transformed legal research for the better, he stressed that the need for authoritative legal commentary remains unchanged.
Speaking about the Insolvency and Bankruptcy Code (IBC), Justice Nath noted that although the legislation is barely a decade old, it has fundamentally reshaped India’s commercial law landscape. He observed that courts continue to confront novel legal questions under the Code, making well-researched commentaries invaluable.
According to Justice Nath, IBCmantra succeeds in organising the rapidly evolving body of insolvency jurisprudence by explaining not only the statutory provisions but also how they have been interpreted and applied by courts, where judicial consensus exists, and where the law continues to evolve.
Praising the authors individually, Justice Nath noted that Senior Advocate Tarun Gulati, a Chartered Accountant by qualification, brings a unique combination of legal and commercial expertise to insolvency law, while Advocate Kumar Sambhav has established a strong practice in tax and commercial litigation across courts and tribunals.
Concluding his address, Justice Nath congratulated both authors for their contribution to the development of insolvency jurisprudence and expressed hope that the commentary would receive the wide readership it deserved.

“
“By writing this book and choosing to place it freely in the hands of the profession, Tarun Gulati and Kumar Sambhav have made a contribution that extends well beyond this evening’s launch.”
“Before You Reach Home, It’s on Twitter”: Justice Vikram Nath on the Age of Instant Legal Reporting
Bhumika Indulia
Justice Vikram Nath on Tuesday highlighted the enduring importance of quality legal scholarship in an era of instant digital access, observing that while information is available in abundance, what is much harder to find is perspective.
Speaking at the launch of IBCmantra: The Law and Practice of Insolvency and Bankruptcy, authored by Senior Advocate Tarun Gulati and Advocate Kumar Sambhav, Justice Nath described the work as a meaningful contribution to the legal profession and praised the authors for making it freely accessible to members of the Bar.
“
“Information is available in abundance. What is much harder to find is perspective. A good commentary does not merely tell you what the law is. It explains why the law has developed in a particular direction and what the underlying principles are. That is what makes such work indispensable to both the Bar and the Bench,” Justice Nath said.
Calling the occasion a deeply personal one, Justice Nath reflected on his long association with Senior Advocate Tarun Gulati and his family, recalling the influence of the late Justice R.K. Gulati, former Judge of the Allahabad High Court.
Describing Justice R.K. Gulati as a patient and thoughtful judge, Justice Nath reminisced about his courtroom and the memorable conversations at his residence, observing that he belonged to a generation that believed ‘the law was not merely something to be practised, but something to be shared‘. He said IBC mantra embodied that same tradition by making legal knowledge freely available to the profession.
Justice Nath emphasised that every lawyer builds upon the work of others whether through judicial precedents, scholarly writings, or guidance from seniors and said that the authors’ decision to make the commentary freely available reflected a remarkable generosity of spirit.
“
“Writing such a book requires an enormous investment of time and effort. To place that work in the hands of others without expecting anything in return reflects a generosity of spirit and deserves recognition,” he remarked.
Drawing a contrast between the early years of legal practice and today’s technology-driven environment, Justice Nath recalled that young lawyers once depended on physical libraries and often discovered valuable legal principles while searching for something entirely different. While acknowledging that technology has transformed legal research for the better, he stressed that the need for authoritative legal commentary remains unchanged.
Speaking about the Insolvency and Bankruptcy Code (IBC), Justice Nath noted that although the legislation is barely a decade old, it has fundamentally reshaped India’s commercial law landscape. He observed that courts continue to confront novel legal questions under the Code, making well-researched commentaries invaluable.
According to Justice Nath, IBCmantra succeeds in organising the rapidly evolving body of insolvency jurisprudence by explaining not only the statutory provisions but also how they have been interpreted and applied by courts, where judicial consensus exists, and where the law continues to evolve.
Praising the authors individually, Justice Nath noted that Senior Advocate Tarun Gulati, a Chartered Accountant by qualification, brings a unique combination of legal and commercial expertise to insolvency law, while Advocate Kumar Sambhav has established a strong practice in tax and commercial litigation across courts and tribunals.
Concluding his address, Justice Nath congratulated both authors for their contribution to the development of insolvency jurisprudence and expressed hope that the commentary would receive the wide readership it deserved.
“
“By writing this book and choosing to place it freely in the hands of the profession, Tarun Gulati and Kumar Sambhav have made a contribution that extends well beyond this evening’s launch.”
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